SENATE BILL No. 229
Synopsis: Adjustment for township firefighting fund levy. Provides that in the case of a township and a municipality in the township in which: (1) the township provides fire protection to the municipality; and (2) the municipality does not pay the township for any part of the township's cost in providing fire protection services; the department of local government finance shall make an adjustment to the maximum property tax levies of the township and municipality, if the adjustment is agreed to by the fiscal bodies of the township and municipality. Provides that the municipality's maximum property tax levy shall be reduced by the average annual amount budgeted by the municipality for fire protection services during the preceding three years, and that the maximum property tax levy for the township's firefighting fund shall be increased by the product of: (1) the average annual amount budgeted by the municipality for fire protection services during the preceding three years; multiplied by (2) the assessed value growth quotient. Specifies that the tax rate for the township's firefighting fund shall also be imposed within the corporate boundaries of the municipality.
SENATE BILL No. 232
Synopsis: Elimination of the inheritance tax. Provides that the inheritance tax does not apply to property interests transferred by decedents whose deaths occur after December 31, 2013. Specifies that certain definitions apply after the elimination of the inheritance tax for purposes of the Indiana estate tax and the Indiana generation-skipping transfer tax. Prohibits the treasurer of state from distributing an inheritance tax replacement amount to any county for a state fiscal year beginning after June 30, 2013.
SENATE BILL No. 233
Synopsis: Local funds. Specifies that money in certain county funds may be paid from those funds only upon appropriation by the county fiscal body. (Current law governing those funds allows money to be paid or distributed from the funds without appropriation.) Provides that money in the county supplemental juvenile probation services fund shall be appropriated by the county fiscal body only for use by the courts in providing probation services to juveniles and to pay part or all of the salaries of juvenile probation officers. (Under current law, money in the fund may be appropriated only for supplementing those services and for supplementing those salaries.) Specifies that the county fiscal body determines the amount of any appropriations made from the fund. Repeals a provision specifying that the fund may not be used to replace other funding or probation services. Provides that money in the county supplemental adult probation services fund or the local supplemental adult probation services fund may be used only to provide probation services and to pay part or all of the salaries of probation officers. (Under current law, money in the fund may be appropriated only for supplementing those services and supplementing those salaries.) Specifies that the county fiscal body determines the amount of any appropriations made from the county supplemental adult probation services fund, and the city or town fiscal body determines the amount of any appropriations made from the local supplemental adult probation services fund. Repeals a provision specifying that administrative fees deposited into a county or local supplemental probation services fund may be used only to pay for salary increases required under the probation officers salary schedule that became effective January 1, 2004. Requires the county sheriff to provide monthly a copy of the receipts and disbursements from the commissary fund to the county fiscal body. (Current law requires this reporting to be done semiannually.)
SENATE BILL No. 239
Synopsis: Tax credit for quality child care. Establishes the paths to quality income tax credit. Provides that an individual is entitled to a refundable income tax credit for each dependent child of the individual attending a child care facility that voluntarily participates in the paths to quality rating system (qualified child care facility) and that has a quality rating of level 2 or higher. Provides that the amount of the credit is based on the number of months the dependent child attends the qualified child care facility and the quality rating of the qualified child care facility. Requires the division of family resources to adopt rules to administer the paths to quality rating system.
SENATE BILL No. 240
Synopsis: Tax exemption for military income. Provides a 100% income tax deduction for all military service income received by an individual or the individual's surviving spouse. Removes the minimum age requirement for an individual to deduct a military pension benefit.
SENATE BILL No. 244
Synopsis: Hoosier business investment income tax credit. Revises the Hoosier business investment tax credit. Provides that for a qualified investment in a project that substantially enhances the logistics industry and improves the overall Indiana economy, the project will not have to create new jobs or increase wage levels in Indiana. Increases the tax credit ceiling from 10% to 25% of a qualified investment if the qualified investment is a capital investment. Adds specificity to certain qualified investments for non-infrastructure and infrastructure investments related to distribution, transportation, or logistical distribution by air, rail, water, or highway. Specifies that the credit may be used to provide an incentive to invest in privately-held airports, rail, waterways, and roads if the investment will expand the overall capacity to transport freight. Provides that for capital investments, the qualified investments used to determine the credit are based on growth in qualified investments by the taxpayer using 105% of the investments made by the taxpayer during the immediately preceding two years. Limits the credit for a qualified investment that consists of new infrastructure construction or an infrastructure addition or improvement to an overall credit ceiling of $20,000,000 for each state fiscal year. Changes the sunset date for granting credit awards from December, 31, 2016, to December 31, 2020.
HOUSE BILL No. 1062
Synopsis: Storm water fees. Provides that, subject to the approval of the county executive, the board of directors of a department of storm water management (board) may exempt property owned by certain individuals from the assessment and collection of storm water fees. Requires the board to establish a procedure to apply for the exemption.
HOUSE BILL No. 1065
Synopsis: Certified technology park tax capture limit. Provides that if two or more redevelopment commissions agree to undertake joint economic development projects in their respective certified technology parks, a participating redevelopment commission may agree that part of the unearned sales and income tax capture limit for the redevelopment commission's certified technology park may be earned by another cooperating certified technology park.
HOUSE BILL No. 1066
Synopsis: Local government reorganization. Eliminates, effective January 1, 2014, the requirement that a reorganization committee must be appointed to prepare the reorganization plan as part of a proposed local government reorganization. Provides that the legislative bodies of the reorganizing political subdivisions (rather than a reorganization committee) shall prepare the reorganization plan that must be adopted by the legislative bodies before the proposed reorganization is placed on the ballot. Requires that a reorganization plan must include a fiscal impact analysis. Specifies the required contents of the fiscal impact analysis. Provides that the fiscal impact analysis must specify any estimated effects on political subdivisions in the county that are not participating in the reorganization and on taxpayers located in those political subdivisions. Requires that the fiscal impact analysis must be submitted to the department of local government finance (DLGF) at least six months before the election in which the public question will be on the ballot. Requires the DLGF to do the following within a reasonable time, but not later than 30 days before the election on the public question: (1) Review the fiscal impact analysis. (2) Make any comments concerning the fiscal impact analysis that the DLGF considers appropriate. (3) Provide comments to the legislative body of the reorganizing political subdivisions and post the comments on the DLGF's Internet web site. Requires the reorganizing political subdivisions to pay the expenses incurred by the DLGF in carrying out the review and preparing the comments. Requires that a brief description of the reorganized political subdivision that will succeed the reorganizing political subdivisions must be placed on the ballot containing the public question. Provides that for a public question voted on by voters after June 30, 2013, the county election board shall submit the language to the DLGF for review. Requires the DLGF to review the language of the public question to: (1) evaluate whether the description of the reorganized political subdivision is accurate and not biased; and (2) approve or make binding recommendations to the county election board regarding the ballot language. Requires the county election board to take final action to approve the ballot language. Provides that certification of a public question on a proposed local government reorganization must occur as required for other public questions under the election law. Provides that in the case of a proposed reorganization between a municipality and a township that is voted on by voters after December 31, 2013: (1) the voters residing within the municipality shall be included only in the tally of votes for the municipality and shall not be included in the tally of votes for the township; and (2) the voters who reside within the township but do not reside within the municipality shall be included only in the tally of votes for the township and shall not be included in the tally of votes for the municipality. For reorganizations voted on after December 31, 2013, requires (rather than allows) the use of an "approval threshold" in the case of a proposed local government reorganization involving: (1) a county and a municipality; or (2) a municipality and a township. (Under current law, "rejection thresholds" are optional and may be used only in a reorganization between a county and a municipality). Provides that for a reorganization that is voted on after December 31, 2013, between a county and a municipality to be approved, the number of voters voting to approve the reorganization must equal or exceed the approval thresholds set in the reorganization plan: (1) for the municipality; and (2) for the area of the county outside the municipality. Provides that the approval threshold for the municipality and area of the county outside the municipality must be greater than 50% but not more than 55%. (Under current law the approval percentage for the countywide vote must be greater than 50%). Specifies that in order for a reorganization that is voted on after December 31, 2013, between a municipality and a township to be approved, the number of voters voting to approve the reorganization must equal or exceed the approval thresholds set in the reorganization plan: (1) for the municipality; and (2) for the area of the township outside the municipality. Provides that the approval threshold for the municipality and the area of the township outside the municipality must be greater than 50% but not more than 55%. Provides that if a political subdivision is located in whole or in part within one or more other political subdivisions that reorganize and the first political subdivision does not participate in or does not approve the reorganization: (1) the reorganization does not affect the rights, powers, and duties of the first political subdivision; and (2) the reorganized political subdivision may not exercise within the first political subdivision any right, power, or duty unless that right, power, or duty was exercised within the first political subdivision before the reorganization by at least one of the reorganizing political subdivisions. Provides that a plan of reorganization may establish within a reorganized political subdivision territories or districts: (1) in which specified services provided by the reorganized political subdivision will be provided at different levels, quantities, or amounts; and (2) in which the fees, charges, or taxes imposed by the reorganized political subdivision will vary depending on the level, quantity, or amount of the services. Requires a reorganized political subdivision to continue to carry out the duties imposed by Indiana law on the reorganizing political subdivisions that combined to form the reorganized political subdivision. Specifies that a reorganized political subdivision created from two or more townships and at least one municipality that have reorganized: (1) may exercise park and recreation powers and establish a park and recreation board if the reorganized political subdivision's plan of reorganization authorizes the reorganized political subdivision to exercise those powers; and (2) may exercise planning and zoning power if the reorganized political subdivision's plan of reorganization authorizes the reorganized political subdivision to exercise those powers. Provides that such a reorganized political subdivision shall, by resolution or in the plan of reorganization, determine the number of members to be appointed to the reorganized political subdivision's park and recreation board, advisory plan commission, and board of zoning appeals. Provides that a political subdivision may not take certain actions within a reorganizing political subdivision after the date on which a plan of reorganization is finally adopted by all reorganizing political subdivisions unless one of the following occurs: (1) All reorganizing political subdivisions agree to allow the action by adopting identical resolutions. (2) The plan is rejected by voters in a referendum. (3) The plan is approved by voters and one of the following occurs: (A) The plan is implemented. (B) One year elapses from the date on which the plan was approved. Requires a town legislative body to adopt a resolution not later than 30 days after a petition is filed for a referendum on changing the town into a city. Provides that the date of the referendum must not be later than the date of the next general election or the date of the next municipal election, whichever is earlier, at which the question can be placed on the ballot. Provides that if the referendum passes, the first election of city officers must be held on the date of the next general election or municipal election, whichever is earlier, following the date of the referendum. Provides that notwithstanding the statute setting out the classification of municipalities, for purposes of local government administration a municipality reorganized under the local government reorganization statutes may, subject to the approval of the department of local government finance: (1) be classified and described as set forth in the reorganization plan; and (2) maintain characteristics of any of the reorganizing political subdivisions. Provides that during the period beginning with the date the final plan of reorganization is approved or considered to be approved and continuing through the day on which the public question on the reorganization is submitted to the voters, the political subdivision may not promote a position on the public question by taking certain actions. Provides that a person or an organization that has a contract or arrangement (whether formal or informal) with a political subdivision to provide goods or services to the political subdivision: (1) may not spend any money to promote a position on the public question regarding reorganization; and (2) commits a Class A infraction for a violation of (1).
HOUSE BILL No. 1067
Synopsis: Federal fund exchange program. Establishes the federal fund exchange program (program) to allow a county or municipality that receives funds from the federal surface transportation program to exchange the federal funds for an equal amount of state funds. Provides that the Indiana department of transportation shall administer the program.
HOUSE BILL No. 1070
Synopsis: Cloverdale food and beverage tax. Authorizes the Cloverdale town council to impose a 1% food and beverage tax on taxable food and beverage transactions in the town. Specifies the uses to which receipts from the food and beverage tax may be applied.
HOUSE BILL No. 1071
Synopsis: Municipal food and beverage tax. Authorizes a municipal legislative body to impose by ordinance a municipal food and beverage tax. Provides that the tax may not exceed 1% of the gross retail income received from retail food and beverage transactions. Provides that the tax does not apply to a transaction that is exempt from the sales tax. Provides that the tax does not apply to a consolidated city, a municipality that has imposed a food and beverage tax under current law, or a municipality entitled to receive county food and beverage tax revenue.
HOUSE BILL No. 1076
Synopsis: State police and BMV funding. Removes references to funding from the motor vehicle highway account fund for the state police and the bureau of motor vehicles. Changes the deposit of various motor vehicle related fees and penalties from the motor vehicle highway account fund to the state general fund. Changes the deposit of part of the court fees from the motor vehicle highway account fund to the state general fund.
HOUSE BILL No. 1077
Synopsis: Fund transfers. Designates the county, city, or town executive as the governing body authorized to transfer money from an economic development income tax. Requires the executive to adjust the capital improvement plan to reflect the transfer. Provides that after appropriation and transfer, the money may be used for the purposes of the fund to which it is transferred. Provides that a unit may not transfer money if the amount transferred would impair the unit's ability to satisfy any debts, liabilities, or obligations for which county economic development income taxes are pledged or otherwise encumbered, including transfers required by the northwest Indiana regional development authority law.
